The addenda and amendments to the Instruction “On national taxes” come into force

The General Directorate of Taxes would like to inform the taxpayers that the Instruction No. 9, dated 20/02/2019 “On some addenda and amendments to the instruction no. 26, dated 04/09/2008 “On national taxes”, as amended, has been published in the Official Journal No. 22, dated 25 February 2019.

As per this Instruction, the percentage of the mineral royalties for the content of metal mineral in the mineral by-product shall be as:

• 3/7 of the royalty rate for 2019,
• 3/8 of the royalty rate for 2020,
• 1/3 of the royalty rate for 2021 and on-going.

The percentage of the mineral royalties for “Chrome minerals for export” shall be:

• 7% as of 1 January 2019,
• 8% as of 1 January 2020,
• 9% as of 1 January 2021 and on-going.

Some of the main amendments to the instruction are: 

• The carbon tax shall not be paid for the quantities of gasoline and gasoil produced domestically, but exported outside the territory of the Republic of Albania.
• The tax on plastic materials/items and plastic packaging imported, shall be 35 ALL/kg, excluding raw materials in primary condition. Such tax shall be applied even when the plastic material occupies at least 51% of the overall weight of the packaging wrapping other imported products.
• The tax of glass packaging on packaging imported and manufactured domestically, shall be 5 ALL/kg. The tax shall be applied for all glass items, in case the packaging is imported separately and when the glass material occupies at least 80% of the overall weight of the packaging that wraps other products.
• The tax of raw materials in primary condition imported and used for domestic manufacturing of plastic products, shall be 25 ALL/kg. In case when the raw materials in primary conditions, imported by manufacturing entities, are not used to produce plastics domestically, but as a technological complementary, raw additive (connecting aggregates) substances to produce products that are not characterized as plastic products, the tax of 25 ALL/kg shall not be paid at import. In order to benefit from the exemption, the entities which do not use the raw materials in primary imported conditions to produce the plastics domestically, shall abide by the procedure defined in paragraph 2.8.8.2 of the Instruction.